Louisiana Cancer Center is Public Use Property for Tax Purposes

An LLC-owned cancer treatment center is exempt from Louisiana property tax because a public hospital leases and operates the center, the state tax board ruled Thursday.

State tax authorities told the Louisiana Board of Tax Appeals it should deny Northwestern Louisiana Cancer Center LLC’s refund request because the cancer center was privately owned. However, state law supports the cancer center’s refund request because the LLC’s sole member is a public not-for-profit hospital service district using the center for public purposes, the board said.

“Clearly, when considered as a whole, the combined operations of NLCC and NRMC serve the legislatively stated ...